A.G. Item Mobile: what changed
A.G. Item Mobile
Largest movements
- Cash +€105,020
up €105,020 (+75.5%), from €139,090 to €244,110
mainly Net result for the year (+€57,492) and Stocks and contracts (+€34,457)
- Stocks and contracts -€34,457
down €34,457 (-33.5%), from €102,965 to €68,508
- Receivables within one year +€22,111
up €22,111 (+329%), from €6,720 to €28,830
of which Trade receivables: +€19,602
- Current investments +€10,000
up €10,000 (+8.3%), from €120,000 to €130,000
- Advances received +€31,943
up €31,943 (+412%), from €7,750 to €39,693
- Reserves +€30,000
up €30,000 (+15.0%), from €199,950 to €229,950
of which Distributable reserves: +€30,000
- Other debts +€19,000
up €19,000 (+137,184%), from €14 to €19,014
- Profit (loss) carried forward +€7,492
up €7,492 (+6.0%), from €123,917 to €131,410
- Tax, wage and social debts +€6,935
up €6,935 (+179%), from €3,874 to €10,810
- Gross operating margin -€9,813
down €9,813 (-9.9%), from €99,361 to €89,548
- Financial charges -€6,084
down €6,084 (-83.4%), from €7,293 to €1,209
- Taxes -€2,813
down €2,813 (-9.7%), from €28,874 to €26,062
- Financial income +€1,357
up €1,357 (+137%), from €988 to €2,344
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,693 | €486,705 | +€101,011 | +26.2% |
| Fixed assets | 21/28 | €16,808 | €15,142 | -€1,666 | -9.9% |
| Tangible fixed assets | 22/27 | €15,748 | €14,083 | -€1,666 | -10.6% |
| Plant, machinery and equipment | 23 | €3,730 | €5,665 | +€1,934 | +51.9% |
| Furniture and vehicles | 24 | €4,658 | €2,898 | -€1,760 | -37.8% |
| Other tangible fixed assets | 26 | €7,360 | €5,520 | -€1,840 | -25.0% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €368,885 | €471,562 | +€102,677 | +27.8% |
| Stocks and contracts in progress | 3 | €102,965 | €68,508 | -€34,457 | -33.5% |
| Stocks | 30/36 | €102,965 | €68,508 | -€34,457 | -33.5% |
| Amounts receivable within one year | 40/41 | €6,720 | €28,830 | +€22,111 | +329% |
| Trade receivables | 40 | €1,714 | €21,317 | +€19,602 | +1,143% |
| Other amounts receivable | 41 | €5,005 | €7,514 | +€2,508 | +50.1% |
| Current investments | 50/53 | €120,000 | €130,000 | +€10,000 | +8.3% |
| Cash at bank and in hand | 54/58 | €139,090 | €244,110 | +€105,020 | +75.5% |
| Deferred charges and accrued income | 490/1 | €111 | €114 | +€3 | +3.0% |
| Total equity and liabilities | 10/49 | €385,693 | €486,705 | +€101,011 | +26.2% |
| Equity | 10/15 | €373,367 | €410,860 | +€37,492 | +10.0% |
| Contributions | 10/11 | €49,500 | €49,500 | = | 0.0% |
| Reserves | 13 | €199,950 | €229,950 | +€30,000 | +15.0% |
| Non-distributable reserves | 130/1 | €4,950 | €4,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,950 | €4,950 | = | 0.0% |
| Distributable reserves | 133 | €195,000 | €225,000 | +€30,000 | +15.4% |
| Profit (loss) carried forward | 14 | €123,917 | €131,410 | +€7,492 | +6.0% |
| Amounts payable | 17/49 | €12,326 | €75,845 | +€63,519 | +515% |
| Amounts payable within one year | 42/48 | €12,326 | €75,845 | +€63,519 | +515% |
| Trade debts | 44 | €688 | €6,328 | +€5,640 | +820% |
| Suppliers | 440/4 | €688 | €6,328 | +€5,640 | +820% |
| Advances received on contracts in progress | 46 | €7,750 | €39,693 | +€31,943 | +412% |
| Taxes, remuneration and social security | 45 | €3,874 | €10,810 | +€6,935 | +179% |
| Taxes | 450/3 | €3,874 | €10,810 | +€6,935 | +179% |
| Other amounts payable | 47/48 | €14 | €19,014 | +€19,000 | +137,184% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,856 | €6,650 | +€793 | +13.5% |
| Other operating charges | 640/8 | €0 | €480 | +€480 | |
| Gross operating margin | 9900 | €99,361 | €89,548 | -€9,813 | -9.9% |
| Operating profit (loss) | 9901 | €93,505 | €82,419 | -€11,086 | -11.9% |
| Financial income | 75/76B | €988 | €2,344 | +€1,357 | +137% |
| Recurring financial income | 75 | €988 | €2,344 | +€1,357 | +137% |
| Financial charges | 65/66B | €7,293 | €1,209 | -€6,084 | -83.4% |
| Recurring financial charges | 65 | €7,293 | €1,209 | -€6,084 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €87,200 | €83,554 | -€3,646 | -4.2% |
| Income taxes | 67/77 | €28,874 | €26,062 | -€2,813 | -9.7% |
| Profit (loss) for the period | 9904 | €58,325 | €57,492 | -€833 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,325 | €57,492 | -€833 | -1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.